Registered Charity Number :- 1183376 ## COMUNIDADE BIBLICA MISSIONARIA ## TRUSTEES’ REPORT AND ## FINANCIAL STATEMENTS FOR THE YEAR END 31 May 2023 **COMUNIDADE BIBLICA MISSIONARIA 89A Rushey Green** **London cbglondres@gmail.com** ## **COMUNIDADE BIBLICA MISSIONARIA** ## **CONTENTS** ## **CB** FOR THE YEAR ENDED 31 May 2023 TRUSTEES' REPORT........................................................................................................................................................ INDEPENDENT EXAMINER'S REPORT....................................................................................................................... STATEMENT OF FINANCIAL ACTIVITIES................................................................................................................. BALANCE SHEET............................................................................................................................................................ NOTES TO THE FINANCIAL STATEMENTS............................................................................................................... **COMUNIDADE BIBLICA MISSIONARIA** **CB** **TRUSTEES' REPORT** FOR THE YEAR ENDED 31 May 2023 The Trustees, who are also directors for the purposes of company law, have pleasure in presenting their report and the financial statements for the charitable company for the year ended 31 May 2023. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2019). ## **REFERENCE AND ADMINISTRATIVE INFORMATION** Name of Charity: COMUNIDADE BIBLICA MISSIONARIA Charity registration number: 1183376 Company registration number: 1183376 Principal address: 89A Rushey Green London SE6 4AF ## **Independent examiners** SJPR Accountants Ltd 225 Clapham Road London SW9 9BE **COMUNIDADE BIBLICA MISSIONARIA** **CB** **TRUSTEES' REPORT** FOR THE YEAR ENDED 31 May 2023 ## **Trustees** The trustees and officers serving during the year and since the year end were as follows: - Graciele Daleprane - Elaine Cortat da Silva - Paulo Cesar da Silva **COMUNIDADE BIBLICA MISSIONARIA** **CB** **INDEPENDENT EXAMINER'S REPORT** FOR THE YEAR ENDED 31 May 2023 ## **Independent examiners** SJPR Accountants Ltd 225 Clapham Road London SW9 9BE - I report to the trustees on my examination of the accounts of the charitable company for the year ended 31 May 2023. Responsibilities and basis of report As the charity Trustees, who are also directors for the purposes of company law, are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent examiners statement** I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached **COMUNIDADE BIBLICA MISSIONARIA** **CB** **INDEPENDENT EXAMINER'S REPORT** FOR THE YEAR ENDED 31 May 2023 For the year ended 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476, The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime. **COMUNIDADE BIBLICA MISSIONARIA** **STATEMENT OF FINANCIAL ACTIVITIES** FOR THE YEAR ENDED 31 May 2023 ## **CB** |**Recommended categories by**
**activity**
**Incoming resources**
**Income and endowments**
**from:**
Donations and legacies
Investments
**Total**
**Resources expended**
**Expenditure on:**
Raising funds
Charitable activities
Other
**Total**
**Net income/(expenditure)**
**before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Net movement in funds**
Reconciliation of funds:
Total funds brought forward
**Total funds carried forward**|**Notes**
**Unrestricted funds**
**£**
**Total Funds 2023**
**£**
**Total Funds 2022**
**£**
2
86,727.18
86,727.18
87,396.45
3
(12,880.00)
(12,880.00)
-| |---|---| ||**73,847.18**
**73,847.18**
**87,396.45**| ||4
36,686.32
36,686.32
22,794.75
5
47,793.90
47,793.90
62,607.48
7
827.28
827.28
5,681.31| ||**85,307.51**
**85,307.51**
**91,083.54**| ||**(11,460.33)**
**(11,460.33)**
**(3,687.09)**
**(11,460.33)**
**(11,460.33)**
**(3,687.09)**| ||**(11,460.33)**
**(11,460.33)**
**(3,687.09)**
19,016.63
19,016.63| ||**7,556.30**
**7,556.30**
**(3,687.09)**| **COMUNIDADE BIBLICA MISSIONARIA** **BALANCE SHEET** FOR THE YEAR ENDED 31 May 2023 ## **CB** |**Recommended categories by**
**activity**
Current assets
Cash at bank and in hand
**Total current assets**
**Total net assets or liabilities**
**Funds of the Charity**
Unrestricted funds
Restricted income funds
Endowment funds
**Total funds**|**Notes**
**Unrestricted funds**
**£**
**Total Funds 2023**
**£**
**Total Funds 2022**
**£**
8
7,556.30
7,556.30
19,016.63
**7,556.30**
**7,556.30**
**19,016.63**| |---|---| ||**7,556.30**
**7,556.30**
**19,016.63**| ||9
7,556.30
7,556.30
19,016.63
9
-
-
9
-
-| ||**7,556.30**
**7,556.30**
**19,016.63**| The financial statements were approved by the Board on 13-Feb-2024 and signed on its behalf by: Graciele Daleprane Trustee **COMUNIDADE BIBLICA MISSIONARIA** **CB** **NOTES TO THE FINANCIAL STATEMENTS** FOR THE YEAR ENDED 31 May 2023 ## **1 Accounting Policies** ## **1.1 Accounting Policies** The principal accounting policies adopted by the Charity, which is a public benefit entity, in the preparation of the accounts are as follows. ## **1.2 Basis of preparation** These accounts have been prepared under the historical cost convention, as modified by the inclusion of charitable properties and fixed asset investments and investment properties at valuation. These accounts have been prepared in accordance with “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. These accounts are presented in pounds sterling and rounded to the nearest pound. ## **1.3 Going concern** The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the accounts. ## **1.4 Change of accounting policy** These accounts have been prepared to give a ‘true and fair’ view ## **1.5 Changes to accounting estimates** No data, however, if client enters any data it should be appeared in the report ## **1.6 Income from donations or grants** Income from donations and grants is recognised when the charity is entitled to the funds, the receipt is probable and the amount can be measured reliably. For donations, this is usually on receipt. For grants, this is usually when a formal o"er is made in writing. If a donation or grant contains terms and conditions outside of the charity’s control which must be met before the charity is entitled to the funds, or if the donor specifies that the funds must be used in future time periods, then the income is deferred. ## **1.7 Legacies** Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. **COMUNIDADE BIBLICA MISSIONARIA** **CB** **NOTES TO THE FINANCIAL STATEMENTS** FOR THE YEAR ENDED 31 May 2023 ## **1.8 Income from charitable activities** Income from charitable activities is recognised over the period to which the income relates. Rent is recognised over the period to which it relates. Any amounts relating to future periods are deferred. ## **1.9 Expenditure** Expenditure is recognised when a present legal or constructive obligation exists at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefits will be required to settle the obligation, and the amount can be estimated reliably. Direct costs are those costs which directly attribute to its activities. Wages and salaries are allocated to direct costs based on an estimate of time spent on charitable activities by staff members. Support costs include staff costs and are those which do not produce a direct output. Staff costs relate to specific activities and this is reflected in the allocation of costs based on the percentage of time spent. All costs, including governance costs, are allocated between the expenditure categories of the charity on a basis designed to reflect the use of the resource. Costs relating to a particular activity are charged directly; others are apportioned on an appropriate basis. Support costs and overheads have been calculated by allocating staff time to the level of involvement in the various activities of the Charity. ## **2 Income from Donations and Legacies** |**Analysis**
Donation and gifts
Membership subscriptions
and sponsorships which
are in substance donations|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**2023**
**Total funds**
**2022**
**£**
**£**
**£**
**£**
**£**
86,727.18
-
-
86,727.18
89,239.44
-
-
-
-
(1,842.99)| |---|---| ||86,727.18
-
-
86,727.18
87,396.45| ## **3 Income from Investments** **Analysis Unrestricted Restricted Endowment Total funds Total funds funds income funds 2023 2022 funds** **COMUNIDADE BIBLICA MISSIONARIA** **CB** **NOTES TO THE FINANCIAL STATEMENTS** FOR THE YEAR ENDED 31 May 2023 |Rental and leasing income
**4 Expenditure on**
**Analysis**
Staging fundraising
events
Fudraising agents
Advertising, marketing,
direct mail and publicity
Rent collection, property
repairs and maintenance
charges
Staff costs
Support Costs
**5 Expenditure on**
**Analysis**
Charity management &
administartio
Charity running cost
Cost of services
Donations
Legal/professional fees
Staff costs
Support Costs|**£**
**£**
**£**
**£**
**£**
(12,880.00
)
-
-
(12,880.00
)
-| |---|---| ||(12,880.00
)
-
-
(12,880.00
)
-| ||**Raising Funds**
**Total funds 2023**
**Total funds 2022**
**£**
**£**
6,683.00
-
4,961.35
-
5,726.35
-
-
12,115.00
7,530.72
-
11,784.90
10,679.75| ||36,686.32
22,794.75| ||**Charitable Activities**
**Total funds 2023**
**Total funds 2022**
**£**
**£**
34,029.00
-
-
2,798.00
-
908.52
-
45,015.22
-
421.61
-
624.38
13,764.90
12,839.75| ## **4 Expenditure on Raising Funds** ## **5 Expenditure on Charitable Activities** **COMUNIDADE BIBLICA MISSIONARIA** **CB** **NOTES TO THE FINANCIAL STATEMENTS** FOR THE YEAR ENDED 31 May 2023 47,793.90 62,607.48 ## **6 Support Costs** |||**Total funds**|**2023**|**2023**||**Total funds**|**2022**| |---|---|---|---|---|---|---|---| |**Analysis**||**£**||||**£**|| |Advertising and marketing||||-|||436.01| |Staff costs||||-|||12,797.12| |Purchases||||12,695.52|||5,570.44| |Travel Expenses||||10,874.29|||2,555.93| |**Governance Costs**|||||||| |Accountants fees||||1,980.00|||2,160.00| |||||**25,549.81**|||**23,519.50**| |**7 Other Expenditure**|||||||| ||**Unrestricted**|**Restricted**||**Endowment**||**Total funds**|**Total funds**| ||**funds**|**income funds**||**funds**||**2023**|**2022**| |**Analysis**|**£**|**£**||**£**||**£**|**£**| |Other Expenditure|-||-||-|-|3,350.63| |Equipment|-||-||-|-|1,442.00| |Utilities|827.28||-||-|827.28|888.68| ||827.28||-||-|827.28|5,681.31| ## **7 Other Expenditure** ## **8 Cash at bank and in hand** |Barclays
Barclays 2
Cash in Hand|**Total funds 2023**
**Total funds 2022**
**£**
**£**
6,496.38
17,526.40
1,059.92
1,450.77
-
39.46| |---|---| ||7,556.30
19,016.63| **9 Charity funds** **COMUNIDADE BIBLICA MISSIONARIA** **NOTES TO THE FINANCIAL STATEMENTS** FOR THE YEAR ENDED 31 May 2023 ## **CB** ## **9.1 Details of material funds held and movements during the CURRENT reporting period** ||**Fund**|||||||**Fund**| |---|---|---|---|---|---|---|---|---| |**Fund names**|**balances**
**brought**|**Income**|**Expenditure**|**Transfers**||**Gains and**
**losses**||**balances**
**carried**| ||**forward**|||||||**forward**| ||**£**|**£**|**£**|**£**||**£**||**£**| |**Unrestricted**||||||||| |**funds**||||||||| ||(3,687.09)|87,396.45|(91,083.54)||-||-|(7,374.18)| |**Unrestricted**||||||||| |**General**|22,703.72|-|-||-||-|22,703.72| |**Funds**||||||||| |**Total**|19,016.63|87,396.45|(91,083.54)||-||-|15,329.54| ## **9.2 Details of material funds held and movements during the PREVIOUS reporting period** |**Fund names**
**Unrestricted**
**funds**
**Unrestricted**
**General**
**Funds**|**Fund**
**balances**
**brought**
**forward**
**Income**
**Expenditure**
**Transfers**
**Gains and**
**losses**
**Fund**
**balances**
**carried**
**forward**
**£**
**£**
**£**
**£**
**£**
**£**
-
87,396.45
(91,083.54)
-
-
(3,687.09)| |---|---| ||22,703.72
-
-
-
-
22,703.72| |**Total**|22,703.72
87,396.45
(91,083.54)
-
-
19,016.63| ## **9.3 Transfers between funds** ## **This Year** ||**Amount**|| |---|---|---| ||**£**|| |Between unrestricted and restricted funds||-| |Between endowment and restricted funds||-| |Between endowment and unrestricted funds||-| **Last Year** **COMUNIDADE BIBLICA MISSIONARIA** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **CB** FOR THE YEAR ENDED 31 May 2023 **Amount £** Between unrestricted and restricted funds - Between endowment and restricted funds - Between endowment and unrestricted funds -